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For the latest New Development, see ND.2751.

As noted in E6.324A, UK residents are normally liable to UK tax on their worldwide income and gains arising in the tax year (the arising basis). However, certain individuals can benefit from the remittance basis of assessment for their non-UK income and capital gains, so that they are only UK-taxable on their remittances to the UK.

Certain long-term UK residents pay an additional tax charge for using the remittance basis called the remittance basis charge (RBC, see E6.324G).

Whether the remittance basis applies under ITA 2007, s 809B (by a formal claim, see E6.324F) or under ITA 2007, ss 809D or 809E ('automatic' remittance basis, see E6.324E), the effect on chargeable income and gains is as follows¹:

1. Ìý

   (a)ÌýÌýÌýÌý Relevant foreign earnings are charged on the remittance basis under ITEPA 2003, ss 22 or 26 (note that ITEPA 2003, s 26 only applies for a restricted period of up to three tax years to non-domiciled employees from 6 April 2013 onwards), see E6.328B.

2. Ìý

   (b)